In which journal should a payment of $300 to Pomme de Terre Company be recorded?

The payment of $300 to Pomme de Terre Company should be recorded in the cash disbursements journal because this journal is specifically designed to track all outgoing cash transactions. This includes any payments made to suppliers or vendors, as in this scenario. The cash disbursements journal captures details such as the date, amount, and purpose of the payment, providing a comprehensive record of all cash outflows.

This transaction represents a reduction in cash, which is the fundamental aspect of the cash disbursements journal. By recording the payment here, it ensures proper tracking of cash flow and maintains accurate financial records.

Other journals serve different purposes; for example, the purchases journal is typically used for tracking credit purchases rather than cash transactions, and the cash receipts journal is for recording cash incoming. The general journal is used for miscellaneous transactions that do not neatly fit into the specialized journals. Thus, the cash disbursements journal is the appropriate choice for this payment.